Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 9984 (ITAT-PANAJI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-09-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
23-09-2019
Assessment Year
2007-2008
Appeal Filed On
22-03-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, GOA (AT E-COURT, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER SL. NO. ITA NO./CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 IT(SS)A 04/PAN/2016 DCIT, CENTRAL CIRCLE, BELGAUM DR. SANJEEV S. KALSOOR, INDRAPRASTHA, AKSHYA COLONY, GOKUL ROAD, HUBLI PAN : AEEPK0210L 2012-13 2 336/PAN/2016 DCIT, CIRCLE-1, UDUPI M/S. MANIPAL SOWBHAGYANIDHI LIMITED, MANIPAL HOUSE, MANIPAL, UDUPI-576104 PAN : AABCM2208G 2012-13 3 27/PAN/2017 ITO, WARD-1, SIRSI M/S. THE SIRSI TAL UKA AGRICULTURAL COOPERATIVE MARKETING SOCIETY, SIRSI PAN : AAGFS2190H 2012-13 4 88/PAN/2017 ITO, WARD-1, SIRSI M/S. THE SIRSI TAL UKA AGRICULTURAL COOPERATIVE MARKETING SOCIETY, SIRSI PAN : AAGFS2190H 2010-11 5 154/PAN/2017 ACIT, CIRCLE-2(1), PANAJI, GOA M/S. AMIANTIT FIBERGLASS INDUSTRIES (I) (P) LTD., PLOT NO. 120, MAINA ROAD, BICHOLIM, GOA PAN : AAECA2324A 2009-10 6 231/PAN/2017 ACIT, CIRCLE-2, BELAGAVI SHRI HIRANYAKESHI SAHAKARI SAKKARE KARKHANE NIYAMIT, AT POST SANKESHWAR, TAL. HUKKERI, DIST,-BELAGAVI PAN : AAAAH0152M 2011-12 7 237/PAN/2017 ACIT, CIRCLE-1(1), PANAJI, GOA SHREE BHAVANI MINERALS, BANDODKAR HOUSE, ALTINHO, PANAJI, GOA PAN : ABGFS0924C 2012-13 8 CO NO. 14/PAN/2018 SHREE BHAVANI MINERALS, BANDODKAR HOUSE, ALTINHO, PANAJI, GOA PAN : ABGFS0924C ACIT, CIRCLE-1(1), PANAJI, GOA 2012-13 9 332/PAN/2017 ACIT, CIRCLE-1, MARGAO, GOA M/S. DILLAN MINING SERVICES, R-12, 2 ND FLOOR, SOUZA ENCLAVE, NR. KTC BUS STAND, MARGAO, GOA-403601 PAN : AAFFD5370F 2008-09 10 360/PAN/2017 DCIT, CENTRAL CIRCLE, BALLARI KARIYAPPA DEVAPPA CHENNUR NO.2-12- 32/6/54, SRI NAGA NILAYA, FRIENDS 2010-11 TAX EFFECT GROUP 2 COLONY, GULBARGA ROAD, LINGASUGURU, RAICHUR-584122 PAN : ADIPC9377K 11 362/PAN/2017 DCIT, CENTRAL CIRCLE, BALLARI KARIYAPPA DEVAPPA CHENNUR NO.2-12- 32/6/54, SRI NAGA NILAYA, FRIENDS COLONY, GULBARGA ROAD, LINGASUGURU, RAICHUR-584122 PAN : ADIPC9377K 2012-13 12 369/PAN/2017 ACIT, GOA CIRCLE-2(1), PANAJI, GOA MRS. DAGNY DE SOUZA, C/O. M/S. OSBORNE RESORTS, GAURAWADDO, CALANGUTE, PORTAIS VEREM, REIS MAGOS, BARDEZ GOA PAN : AAWPN2707M 2007-08 13 370/PAN/2017 ACIT, CIRCLE-2(1), PANAJI, GOA MR. JOSEPH DA SILVA, PORTAIS VEREM, REIS MAGOS, BARDEZ, GOA PAN : ABTPD0916A 2007-08 14 371/PAN/2017 ACIT, CIRCLE-2(1), PAJANI, GOA MRS. DINA MARIA DA SILVA, PORTAIS VEREM, REIS MAGOS, BARDEZ GOA PAN : ABTPD0917B 2007-08 15 377/PAN/2017 THE ITO, WARD-1, NIPANI SHREE MAHATMA BASAVESHWAR CREDIT SOUHARDA SAHAKARI NIYAMIT, A/P. : NIPANI, TALUKA- CHIKODI, DIST.-BELAGAVI PAN : AAAAS2281C 2013-14 16 IT(SS)A NO. 09/PAN/2018 ACIT, CIRCLE-1(1), PANAJI, GOA SHRI RYAN SEMELHAGO, A-1, VILLA ALTO MONTE, DONA PAULA, GOA PAN : AOQPS6148R 2010-11 17 18/PAN/2018 ACIT, CIRCLE-1, BELAGAVI THE BELGAUM TALUKA INDUSTRIAL CO-OP. SOCIETY, H. NO. 4883/56, FULBAG GALLI, BELAGAVI PAN : AAAAT4653R 2013-14 18 IT(SS)A NO. 20/PAN/2018 ACIT, CIRCLE-1(1), MANGALURU SRI V. KARUNAKARAN KARUNALAYAM, PAIS HILLS, BEJAI MANGALURU PAN : AAEPK1848C 19 IT(SS)A NO. 21/PAN/2018 ACIT, CIRCLE-1(1), MANGALURU SRI V. KARUNAKARAN KARUNALAYAM, PAIS HILLS, BEJAL MANGALURU PAN : AAEPK1848C 20 IT(SS)A NO. 22/PAN/2018 ACIT, CIRCLE-1(1), MANGALURU SRI V. KARUNAKARAN KARUNALAYAM, PAIS HILLS, BEJAL MANGALURU PAN : AAEPK1848C 21 IT(SS)A NO. 23/PAN/2018 ACIT, CIRCLE-1(1), MANGALURU SRI V. KARUNAKARAN KARUNALAYAM, PAIS HILLS, BEJAL MANGALURU PAN : AAEPK1848C TAX EFFECT GROUP 3 22 IT(SS)A NO. 24/PAN/2018 ACIT, CIRCLE-1(1), MANGALURU SRI V. KARUNAKARAN KARUNALAYAM, PAIS HILLS, BEJAL MANGALURU PAN : AAEPK1848C 23 41/PAN/2018 ITO, WARD-1, GOKAK THE GOKAK TALUKA PRIMARY TEACHERS CO-OP CREDIT SOCIETY LTD., OPP. JSS COLLEGE, FALLS ROAD, GOKAK PAN : AAAT4120D 2011-12 24 42/PAN/2018 ITO, WARD-1, GOKAK THE GOKAK TALUKA PRIMARY TEACHERS CO-OP CREDIT SOCIETY LTD., OPP. JSS COLLEGE, FALLS ROAD, GOKAK PAN : AAAT4120D 2011-12 25 43/PAN/2018 ITO, WARD-1, GOKAK SHRI BASAVESHWAR URBAN CREDIT SOUHARD SAHAKARI NIYAMIT, MALI BUILDING, NIDASOSHI ROAD, SANKESHWAR, TAL.- HUKKERI, DIST.-BELAGAVI PAN : AACAS0494D 2011-12 26 44/PAN/2018 ITO, WARD-1, GOKAK SHRI BASAVESHWAR URBAN CREDIT SOUHARD SAHAKARI NIYAMIT, MALI BUILDING, NIDASOSHI ROAD, SANKESHWAR, TAL.- HUKKERI, DIST.-BELAGAVI PAN : AACAS0494D 2012-13 27 IT(SS)A NO. 55/PAN/2018 DCIT, CENTRAL CIRCLE, BELAGAVI SMT. ROMA KIRAN THAKUR, 180, GURUWAR PETH, TILAKWADI, BELAGAVI PAN : AAZPT2218C 2012-13 28 60/PAN/2018 DCIT, CENTRAL CIRCLE, BELAGAVI LOKMANYA MULTIPURPOSE CO-OPERATIVE SOCIETY LTD., 30/2/A/1, BHAGYANAGAR, TILAKWADI, BELAGAVI PAN : AAAL0403B 2010-11 29 74/PAN/2018 ACIT, CIRCLE-1(1), PANAJI, GOA D.B. BANDODKAR & SONS PVT. LTD., 2 ND FLOOR, ATMARAM COMMERCIAL COMPLEX, DR. ATMARAM BORKAR ROAD, PANAJI, GOA PAN : AAACD5984F 2006-07 30 IT(SS)A NO. 86/PAN/2018 DCIT, CENTRAL CIRCLE, BUBBALLI M/S. BHAVANI ENTERPRISES, CTS NO. 2862, BESIDE WOMENS COLLEGE, JAYACHAMRAJ NAGAR, HUBLI PAN : AALFB9965E 2013-14 31 129/PAN/2018 ITO, WARD-1(4), BELGAUM THE JYOTIRLING MULTIPURPOSE CO- OPERATIVE SOCIETY LTD., BIJAPUR ROAD, ATHANI, DIST.-BELAGAVI PAN : AACAS9317H 2013-14 TAX EFFECT GROUP 4 32 134/PAN/2018 ACIT, CIRCLE-2(1), PANAJI, GOA M/S. DEENDAYAL NAGARI SAHAKARI PATHSAUNSTHA MARYADIT, DEENDAYAL BHAVAN, BICHOLIM, GOA-403504 PAN : AAAAD1647F 2014-15 33 143/PAN/2018 ITO, WARD-1, KARWAR M/S. JANATA CO- OP. CREDIT SOCIETY LTD., CAR STREET, BHATKAL- 581358 PAN : AACAT6256A 2013-14 34 187/PAN/2018 ITO, WARD-1, PUTTUR SRI MOHAN RAI, AMAR COMPLEX, MAIN ROAD, PUTTUR PAN : AEYPR1646D 2011-12 35 196/PAN/2018 ACIT, CIRCLE-1(1), PANAJI, GOA SHRI RYAN SEMELHAGO, A-1, VILLA ALTO MONTE, DONA PAULA, GOA PAN : AOQPS6148R 2010-11 36 202/PAN/2018 ACIT, CIRCLE-1(1), MANGALURU SRI V. KARUNAKARAN KARUNALAYAM, PAIS HILLS, BEJAI MANGALURU PAN : AAEPK1848C 2005-06 37 231/PAN/2018 ACIT, CIRCLE-1, MARGAO, GOA M/S. KANTILAL & CO. PVT. LTD., SALGAOCAR CHAMBERS, MARGAO, GOA PAN : AABCS8857M 2008-09 38 246/PAN/2018 ACIT, CIRCLE -1, MARGAO, GOA MR. RAKESH OMPRAKASH AGARWAL, L-116, PHASE III, PRAKASH CORRUGATED PRODUCTS, VERNA INDUSTRIAL ESTATE, VERNA, GOA-403722 PAN : AAPPA3058H 2011-12 39 358/PAN/2018 DCIT, CIRCLE-1(1), PANAJI M/S. OLD GOA URBAN CO- OP. CREDIT SOCIETY LTD. PANCHAYAT BUILDING, OLD GOA, NEAR POLICE OUT POST, OLD GOA, TISWAD, NORTH GOA 403 402 PAN : AAAAO0421A 2014-15 40 399/PAN/2018 DCIT, CIRCLE-1(1), PANAJI SHRI KOMBANTAVIDA ABDULLA, IST FLOOR, CARDOZO, NEAR KADAMBA BUS STAND, PATTO, PANAJI, GOA PAN : ACYPA3102F 2014-15 41 420/PAN/2018 ITO, WARD-2(3), BELAGAVI SHRI KALMESHWAR CO- OPERATIVE CREDIT SOCIETY LTD. 396/4, 5 TH MAIN ROAD, B.K. KANGRALI, BELAGAVI PAN : AAAJS2317N 2015-16 42 CO. NO.02/PUN/2019 SHRI KALMESHWAR CO- OPERATIVE CREDIT SOCIETY LTD. ITO, WARD-2(3), BELAGAVI 2015-16 TAX EFFECT GROUP 5 396/4, 5 TH MAIN ROAD, B.K. KANGRALI, BELAGAVI PAN : AAAJS2317N 43 426/PAN/2018 ACIT, CIRCLE-1, MARGAO M/S. KARTHIK ALLOYS LTD., L6-7, CUNCOLIM INDUSTRIAL ESTATE, CUNCOLIM, GOA PAN : AAACK7734Q 2015-16 44 C.O. 01/PAN/2019 M/S. KARTHIK ALLOYS LTD., L6-7, CUNCOLIM INDUSTRIAL ESTATE, CUNCOLIM, GOA PAN : AAACK7734Q ACIT, CIRCLE-1, MARGAO 2015-16 45 454/PAN/2018 DCIT, CIRCLE-1(1), PANAJI M/S. NIKITASHA REALTORS PVT. LTD., MADKAIKAR APTS., BEHIND BOM JESUS BESILICA CHURCH, ELLA, OLD GOA-403 402 PAN :AABCN4188N 2013-14 46-52 57 TO 63/PAN/2019 ITO (TDS), WARD-1, PANAJI M/S. CORPORATION BANK, JOHN PAUL BUILDING, DR. A.B. ROAD, PANAJI, GOA 403 001 PAN : AAACC7245E 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 53-59 70 TO 76/PAN/2019 ITO (TDS), WARD-1, PANAJI M/S.SYNDICATE BANK, EDS HOUSE, PANAJI, GOA 403 001 PAN :AACCS4699E 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 60 78/PAN/2019 ITO, WARD-1(2), PANAJI M/S. GOA PWD STAFF CO-OPERATIVE CREDIT SOCIETY LIMITED, PWD BUILDING, ALTINHO, PANAJI, GOA PAN : AABAG5329G 2015-16 61 79/PAN/2019 ACIT, CIRCLE-2(1), PANAJI SHRI AMIT CHANDRAKANT PRABHU, SHOP NO.1, GROUND FLOOR, MURGAO, AVENUE NEAR DESTERRO CHURCH, VASCO DA GAMA, GOA PAN : AJEPP3739Q 2013-14 62 80/PAN/2019 ACIT, CIRCLE-2(1), PANAJI M/S. GOA BAGAYATDAR SAHAKARI KHAREDI VIKRI SAUNSTHA MARYADIT, BAGAYATDAR BHAVAN, UPPER BAZAR, PONDA GOA PAN : AAAAG2147B 2013-14 63 81/PAN/2019 ACIT, CIRCLE-2(1), PANAJI M/S.THE JANA UTKARSH URBAN CO-OP. CREDIT SOCIETY LTD., 2014-15 TAX EFFECT GROUP 6 A2, SHWETA RESIDENCY, KHORLIM, MAPUSA, GOA PAN : AAAAT9547Q 64 82/PAN/2019 ACIT, CIRCLE-2(1), PANAJI M/S. OUR LADY OF MILAGRES URBAN CO- OPERATIVE SOCIETY LTD., SECOND FLOOR, RIJIM PLAZA, MOROD, MAPUSA, GOA PAN : AAAAO0498F 2015-16 65-68 99, 100, 103 & 104/PAN/2019 DCIT, CIRCLE-1(1), PANAJI SMT. VANDA AFONSO, H.NO.E3/74, TIVANI VADO, CALANGUTE, GOA PAN : ABOPA3000B 2007-08 2008-09 2011-12 2012-13 69-70 105-106/PAN/2019 DCIT, CIRCLE-1(1), PANAJI PETER SOCORRO VAZ, BUNGLOW NO. D, MODELS MERIDIEN, MARINE ROAD, CARANZALEM, GOA PAN : AAYPV2387H 2007-08 2008-09 71-72 109-110/PAN/2019 DCIT, CIRCLE-1(1), PANAJI MRS. NATALINA VAZ, BUNGLOW NO.4, MODELS MERIDIEN, MARINE ROAD, CARANZALEM, GOA PAN :AAYPV2385F 2007-08 2008-09 73-74 113-114/PAN/2019 DCIT, CIRCLE-1(1), PANAJI MRS. NATALINA VAZ, BUNGLOW NO.4, MODELS MERIDIEN, MARINE ROAD, CARANZALEM, GOA PAN :AAYPV2385F 2011-12 2012-13 75-76 115-116/PAN/2019 DCIT, CIRCLE-1(1), PANAJI THE KADAMBA EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED, KTC BUS STAND, PANAJI, GOA PAN : AACAT3775G 2014-15 2015-16 77 144/PAN/2019 ACIT, CIRCLE-2(1), PANAJI M/S.THE MARCELA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED, JANAVIKAS BUILDING, NEAR KADAMBA BUS STAND, MARCELA,GOA PAN : AADAT5762G 2015-16 78 145/PAN/2019 ITO, WARD-2(1), PANAJI M/S. MAHALASA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED, SINDHU RESIDENCY, MARDOL, PONDA, GOA PAN : AADAM2636E 2015-16 79-80 229 & 230/PAN/2019 ACIT, CIRCLE-2(1), PANAJI M/S. THE CANDOLIM URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED, ST.JOSEPH APARTMENT, NEAR FOOTBALL GROUND, CANDOLIM, PANAJI, GOA-403521 PAN : AABAC2053P 2015-16 2016-17 TAX EFFECT GROUP 7 REVENUE BY : SHRI Y.V. RAVIRAJ APPEARANCE BY : S/SHRI P. SRIKAR MALLYA, PRAKASH B HANDARE, PRAMOD VAIDYA, S. KAMATH, SHRINIVAS NAYAK, DANESH GARDIN, B.B. CHANDARGI, N.N. NAYAK GAUNEKAR, JUHI TIWARI, RUSSEL VARRETO, K . ABDULLA (ASSESSEE), SANTOSH KUMAR, S.D. LATTHE, ADITYA KULK ARNI, ROHAN NAIK, LALITHA RAMESHWARAN & S. ANANDAN, R. PIKALE, MS. EE SHA DUKLE, D.A. BALE, HANUMANTH NAIK, ROHAN R. KAMAT FOR VARIOUS AS SESSEES / DATE OF HEARING : 23.09.2019 / DATE OF PRONOUNCEMENT: 24. 09.2019 / ORDER THESE 77 APPEALS BY THE REVENUE AND 03 CROSS OBJECTI ONS BY THE ASSESSEES RELATE TO DIFFERENT ASSESSEES AND DIFFERENT ASSESSMENT YEARS. IT HAS BEEN FAIRLY ADMITTED BY THE LD. DR THAT THE TAX EFFECT IN EACH OF THE APPEALS IS LESS THEN RS.50.00 LAKH. 2. RECENTLY, THE CBDT HAS ISSUED CIRCULAR NO.17/2019 DATED 08-08-2019 REVISING UPWARD THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT IN INCOME-TAX CASES BEFORE VA RIOUS APPELLATE FORUMS. THE EARLIER CIRCULAR NO.03/2018 DATED 11- 07-2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BY THE REVENUE BE FORE THE TRIBUNAL AT RS.20.00 LAKH. SUCH LIMIT HAS NOW BEEN ENHANC ED IN THE RECENT CIRCULAR DATED 08-08-2019 TO RS.50.00 LAKH. SINCE TAX EFFECT IN ALL THE APPEALS UNDER CONSIDERATION IS LESS THAN THE REVISED TAX EFFECT GROUP 8 MONETARY LIMIT OF RS.50.00 LAKH, WE ARE NOT INCLINED TO ENTERTA IN SUCH APPEALS. 3. CERTAIN CONCERNS WERE EXPRESSED ABOUT THE RETROSP ECTIVE OR PROSPECTIVE OPERATION OF THE CIRCULAR DATED 08-08-2019. IN THIS REGARD, IT IS RELEVANT TO NOTE THAT THE AHMEDABAD BENCH OF THE TRIBUNAL VIDE ITS ORDER DATED 14-08-2019 IN A BUNCH OF A PPEALS LED BY ITO VS. DINESH MADHAVLAL PATEL (ITA NO.1398/AHD/2004) HA S LAID DOWN THAT THE CBDT CIRCULAR NO.17/2019 HAS RETROSPECTIVE EFFECT AND APPLIES TO ALL THE PENDING APPEALS. 4. AT THIS JUNCTURE, IT IS PERTINENT TO NOTE THAT THE CBDT VID E F.NO.279/MISC/M-13/2018-ITJ DATED 20-08-2019 HAS CLARIFIED THAT THE REVISED MONETARY LIMITS SO MENTIONED IN CIRCULAR NO.17/20 19 ARE APPLICABLE TO ALL PENDING APPEALS. NOT ONLY THAT, IT HAS FURTHER BEEN DIRECTED TO THE COMPETENT AUTHORITIES TO WITHDRAW ALL SUCH APPEALS ON OR BEFORE 31-10-2019. 5. IN VIEW OF THE FOREGOING DISCUSSION AND FOLLOWING TH E PRECEDENT, WE DISMISS ALL THE APPEALS FILED BY THE REVENUE. THE CORRESPONDING CROSS OBJECTIONS FILED BY THE ASSESSEES HAVE BECOME INFRUCTUOUS. TAX EFFECT GROUP 9 6. IT IS HOWEVER CLARIFIED THAT IF SUBSEQUENTLY IT IS FOUND BY THE CONCERNED AO THAT THE TAX EFFECT IN ANY PARTICULAR APPEAL IS MORE THAN THE PRESCRIBED MONETARY LIMIT OF RS.50.00 LAKH OR THE CASE IS COVERED BY ANY EXCEPTION, IT WILL BE OPEN TO THE REVENUE TO MOVE THE TRIBUNAL FOR TAKING NECESSARY ACTION. 7. IN THE RESULT, ALL THE APPEALS AND CROSS OBJECTIONS STAN D DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE; DATED : 24 TH SEPTEMBER, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) CONCERNED 4. 5. 6. THE CIT CONCERNED , , / DR PANAJI, ITAT, PANAJI / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE TAX EFFECT GROUP 10 DATE 1. DRAFT DICTATED ON 23-09-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 23-09-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *
